Belgarath Posted September 2, 2020 Share Posted September 2, 2020 Maybe I'm cracked. Plan has 2 year eligibility. (Money Purchase plan) Years of Service for eligibility are 1,000 hours, measured on employment ANNIVERSARY years. Participant must have "two consecutive years of service" without an intervening break year to be eligible. Let's call the end of the employment anniversary years in question, for ease of discussion, 2017, 2018 2019, 2020. So first employment anniversary year ending in 2017, has 1,000+ hours. Terminates before the end of the first employment anniversary year, then is rehired during second 1-year period. Has LESS than 1,000 hours, but MORE than 500 hours, during the second employment anniversary year period, so no break in service for Anniversary year 2018. Has 1,000+ for both employment anniversary years ending in 2019 and 2020. Since there was no break year, I believe the 2 year requirement, even though it is a "consecutive" years requirement, is satisfied on employment anniversary year ending in 2019. Participant isn't treated as a new hire, to start counting "2 consecutive years" from rehire date, since no Break in Service. So year two is "washed out" and year 3 counts as the second "consecutive year." Agree/disagree? Should it still have to be two "consecutive 1,000 hour years" STARTING AFTER the rehire? I don't think so... Gracias. Link to comment Share on other sites More sharing options...
Bird Posted September 2, 2020 Share Posted September 2, 2020 My definition of "consecutive" would be "in a row" but I don't think you can require that, so I agree with your conclusion about when they should come in but suspect the language is a bit "off." Luke Bailey 1 Ed Snyder Link to comment Share on other sites More sharing options...
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